The Sunland operates as a profit center. It reports the following for the year ending December $31,2020.$

$\backslash$table$[[,$Budgeted,,Actual$],[$Sales$,$$$2,047,100,$$$1,900,800,],[$Variable costs,$799,000,,756,800],[$Controllable fixed costs,$559,500,,559,500],[$Noncontrollable fixed costs,$244,800,,244,800]]$

Prepare a responsibility report for the Sunland at December $31,2020.$

SUNLAND

Responsibility Report

For the Year Ended December $31,2020$

Difference

Favorable

Unfavorable

Neither Favorable

Budget

Actual

nor Unfavorable